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The Resource ECJ - recent developments in direct taxation 2014

ECJ - recent developments in direct taxation 2014

Label
ECJ - recent developments in direct taxation 2014
Title
ECJ - recent developments in direct taxation 2014
Creator
Contributor
Subject
Language
eng
Summary
This book examines the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed
http://bibfra.me/vocab/lite/collectionName
ECJ - recent developments in direct taxation
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol.
  • Vol. 91
  • Band 91
http://library.link/vocab/subjectName
  • ECJ case law
  • direct tax
  • advance ruling
  • State aid
  • EU law
Label
ECJ - recent developments in direct taxation 2014
Instantiates
Publication
Contents
  • ECJ pending cases from Austria - F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz
  • Staringer, C.
  • ; p. 1-18
  • The Belgian cases
  • De Broe, L.
  • ; p. 19-30
  • Advance rulings and state aid : investigative powers of the EU Commission
  • Gutmann, D.
  • ; p. 31-39
  • Germany : cases C-591/13 (Commission v. Germany), C-241/14 (Bukovansky) and C-388/14 (Timac Agro) - roll over relief, most favoured nation treatment and final losses
  • Rust, A.
  • ; p. 41-50
  • Germany : cases C-164/12 (DMC) and C-657/13 (Verder Lab Tec) - balanced allocation of taxing rights as justification for (deferred) taxation of hidden reserves
  • Henze, T.
  • Petersen, K.
  • ; p. 51-63
  • Hungary : Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi Hungary (C-654/13)
  • Szudoczky, R.
  • ; p. 65-87
  • Advance rulings and state aid : investigative powers of the EU Commission (T-258/14)
  • Haslehner, W.
  • ; p. 89-108
  • Norway : the Olsen cases
  • Zimmer, F.
  • ; p. 109-120
  • The Netherlands : what are the right comparators under article 63 TFEU when assessing a dividend withholding tax refund claim? - Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société Générale)
  • Kemmeren, E.C.C.M. van
  • ; p. 121-168
  • Pending case C-14/09, Kieback : pro rata application of the Schumacker/Renneberg-doctrine
  • Smit, D.
  • ; p. 169-182
  • Poland : C-190/12 Emerging Markets Series of DFA Investment Trust Company
  • Nykiel, W.
  • Wilk, M.
  • ; p. 183-195
  • Portugal : exit taxes on individuals and transfer of a permanent establishment
  • Dourado, A.P.
  • ; p. 197-204
  • The Hirvonen, the Pensioenfonds Metaal and Technie [i.e. Techniek] and the X AB v Skatteverket cases
  • Cejie, K.
  • ; p. 205-234
  • UK cases
  • Baker, P.
  • ; p. 235-241
Extent
XII, 247 p.
Isbn
9783707333169
Label
ECJ - recent developments in direct taxation 2014
Publication
Contents
  • ECJ pending cases from Austria - F.E. Familienprivatstiftung Eisenstadt and Finanzamt Linz
  • Staringer, C.
  • ; p. 1-18
  • The Belgian cases
  • De Broe, L.
  • ; p. 19-30
  • Advance rulings and state aid : investigative powers of the EU Commission
  • Gutmann, D.
  • ; p. 31-39
  • Germany : cases C-591/13 (Commission v. Germany), C-241/14 (Bukovansky) and C-388/14 (Timac Agro) - roll over relief, most favoured nation treatment and final losses
  • Rust, A.
  • ; p. 41-50
  • Germany : cases C-164/12 (DMC) and C-657/13 (Verder Lab Tec) - balanced allocation of taxing rights as justification for (deferred) taxation of hidden reserves
  • Henze, T.
  • Petersen, K.
  • ; p. 51-63
  • Hungary : Hervis (C-385/12), Berlington Hungary (C-98/14), Delphi Hungary (C-654/13)
  • Szudoczky, R.
  • ; p. 65-87
  • Advance rulings and state aid : investigative powers of the EU Commission (T-258/14)
  • Haslehner, W.
  • ; p. 89-108
  • Norway : the Olsen cases
  • Zimmer, F.
  • ; p. 109-120
  • The Netherlands : what are the right comparators under article 63 TFEU when assessing a dividend withholding tax refund claim? - Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société Générale)
  • Kemmeren, E.C.C.M. van
  • ; p. 121-168
  • Pending case C-14/09, Kieback : pro rata application of the Schumacker/Renneberg-doctrine
  • Smit, D.
  • ; p. 169-182
  • Poland : C-190/12 Emerging Markets Series of DFA Investment Trust Company
  • Nykiel, W.
  • Wilk, M.
  • ; p. 183-195
  • Portugal : exit taxes on individuals and transfer of a permanent establishment
  • Dourado, A.P.
  • ; p. 197-204
  • The Hirvonen, the Pensioenfonds Metaal and Technie [i.e. Techniek] and the X AB v Skatteverket cases
  • Cejie, K.
  • ; p. 205-234
  • UK cases
  • Baker, P.
  • ; p. 235-241
Extent
XII, 247 p.
Isbn
9783707333169

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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